Skip to content
V0421-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under special regime if legal requirements and valid economic reasons are met

A majority shareholder asks whether contributing foreign shares to a Spanish company may qualify for the special regime. The DGT states that participation and ownership requirements can be met, provided the transaction is not primarily aimed at obtaining tax benefits.

In 6 key points

Lifecycle

2019-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact